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The title of this song is おなら体操 (Onara Taisou) which translates as Fart Calisthenics! Its a song about kids farting and then going to the potty. What’s also cute is that the little kids are dressed up Nodame Cantabile﻿のだめカンタービレ characters

The lyrics basically go like this:
Let’s let it out and be healthy. Let’s let it out and make a nice noise.
Do Re Mi Fa poo poo poo. Ahhh!
Big or small, it’s still a fart.
Well then, let’s go potty.
Hey! Hey! Boooooo! (That’s the fart noise.)

Let’s all let it out. Laugh and let it out.
Do Re Mi Fa poo poo poo. Ahhh!
Dad does it. Mom does it.
Everyone is the same. It’s a fart.
Let’s do it as high as the sky. (This probably has some idiomatic meaning that I don’t get)
Hey! Hey! Booooo!

A little something’s going to come out. Very soon it’s going to come out.
Do Re Mi Fa poo poo poo. Ahhh!
A healthy fart. A cute fart.
I wonder what kind is going to come out next time.
Ok, everyone let’s go!
Hey! Hey! Booooo! It came out!